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Cash Management Improvement Act Agreement

between

The State of Idaho

and

The Secretary of the Treasury,

United States Department of the Treasury

The Secretary of the Treasury, United States Department of the Treasury (hereafter 'Secretary'), and State of Idaho (hereafter 

'State'), in order to implement Section 5 of the Cash Management Improvement Act of 1990, as amended (hereafter 'Act'), agree

as follows:

1.0 AGENTS OF THE AGREEMENT 

1.1 The Authorized Official(s) for the State of Idaho shall be the Governor designee, the Deputy Administrator/State Financial 

Officer of the Division of Financial Management, Executive Office of the Governor, in all matters concerning this Agreement.

1.2 The Assistant Commissioner, Revenue Collections Management, Bureau of the Fiscal Service (Fiscal Service), U.S. 

Department of the Treasury, shall act as the Secretary's representative in all matters concerning this Agreement.

2.0 AUTHORITY

2.1 The authority for this Agreement is the Cash Management Improvement Act of 1990 (Public Law 101-453), as amended by 

the Cash Management Improvement Act of 1992 (Public Law 102-589), codified at 31 U.S.C. 6501 and 31

U.S.C. 6503.

2.2 The regulations codified at 31 CFR Part 205 shall apply to all matters pertaining to this Agreement, and are incorporated 

herein by reference. In the event of any inconsistency between this Agreement and 31 CFR Part 205, the regulations shall govern.

3.0 DURATION, AMENDING, TERMINATING, AND MISCELLANEOUS PROVISIONS

3.1 This Agreement shall take effect on 07/01/2021 and shall remain in effect until 06/30/2022.

3.2 This Agreement may be amended at any time by written, mutual consent of the State and the Fiscal Service. This Agreement shall 

be amended annually to incorporate new programs that qualify as major Federal assistance programs and remove programs that no 

longer qualify as major Federal assistance programs. A State must notify the Fiscal Service in writing within 30 days of the time the 

State becomes aware of a change that involves additions or deletions of programs subject to Subpart A, changes in funding 

techniques, and/or changes in clearance patterns. The notification must include a proposed amendment for review by the Fiscal

Service.

3.3 Notwithstanding section 3.2, in the event of Federal or State non-compliance with Subpart B of 31 CFR, Part 205, the Fiscal 

Service may amend this Agreement at any time to incorporate additional programs and the entities that administer those programs.

3.4 This Agreement may be terminated by either party with 30 days written notice. If this Agreement is terminated, the Fiscal 

Service will prescribe the funding techniques, clearance patterns, and methods for calculating interest liabilities to be used by the 

State.

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4.0 PROGRAMS COVERED

4.1 The State's threshold and its major Federal assistance programs shall be determined based on the Single Audit Report for 

fiscal year ending 06/30/2020.

All major Federal assistance programs shall be covered by this Agreement, unless otherwise specified in section 4.4 of this 

Agreement.

4.2 The State's threshold for major Federal assistance programs is $9,500,000.

The following programs meet or exceed the threshold and are not excluded in Section 4.4:

CFDA Program Name

10.551 Supplemental Nutrition Assistance Program

10.553 School Breakfast Program

10.555 National School Lunch Program

10.557 Special Supplemental Nutrition Program for Women, Infants, and 

Children

10.561 State Administrative Matching Grants for the Supplemental 

Nutrition Assistance Program

12.400 Military Construction, National Guard

12.401 National Guard Military Operations and Maintenance (O&M) 

Projects

14.228 Community Development Block Grants/State's Program

15.611 Wildlife Restoration

16.575 Crime Victim Assistance

17.225F Unemployment Insurance -- Federal Benefit Account and 

Administrative Costs

17.225S Unemployment Insurance -- State Benefit Account

20.205 Highway Planning and Construction

64.015 Veterans State Nursing Home Care

66.468 Capitalization Grants for Drinking Water Revolving Fund

84.010 Title I Grants to Local Educational Agencies

84.027 Special Education -- Grants to States

84.126 Rehabilitation Services -- Vocational Rehabilitation Grants to 

States

84.367 Improving Teacher Quality State Grants

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93.558 Temporary Assistance for Needy Families

93.563 Child Support Enforcement

93.568 Low-Income Home Energy Assistance

93.575 Child Care and Development Block Grant

93.596 Child Care Mandatory and Matching Funds of the Child Care and 

Development Fund

93.658 Foster Care -- Title IV-E

93.659 Adoption Assistance

93.767 Children's Health Insurance Program

93.778 Medical Assistance Program

96.001 Social Security -- Disability Insurance

4.3 The following programs fall below the State's threshold but have been required to be covered by Fiscal Service in 

accordance with the non-compliance provisions of Subpart B of 31 CFR Part 205:

There are currently no programs listed for Section 4.3.

4.4 The following programs exceed the State's threshold but have been excluded from coverage for the reason indicated:

CFDA Program Name Exclusion Reason

84.063 Federal Pell Grant Program Non-State

93.268 Immunization Grants Non-Cash

5.0 ENTITIES COVERED

5.1 State agencies and instrumentalities that meet the definition of a State per 31 CFR Part 205, shall be subject to the terms of this 

Agreement. The following is a list of such entities that administer funds under the programs listed in Section

4.0 of this Agreement:

Commission for the Blind and Visually Impaired

Department of Commerce

Department of Environmental Quality

Department of Fish and Game

Department of Health and Welfare

Department of Labor

Division of Military

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Division of Veterans Services

Idaho Division of Vocational Rehabilitation

Idaho Transportation Department

Superintendent of Public Instruction

5.2 Entities that meet the definition of a Fiscal Agent per 31 CFR Part 205 shall be subject to the terms of this Agreement. The 

following is a list of Fiscal Agents that administer funds under the programs listed in the Section 4.0 of this Agreement:

Fiscal Agent CFDA Program Name

Solutran & FIS 10.557 Special Supplemental Nutrition Program 

for Women, Infants, and Children

FIS 10.561 State Administrative Matching Grants for 

the Supplemental Nutrition Assistance 

Program

FIS 93.558 Temporary Assistance for Needy Families

6.0 FUNDING TECHNIQUES

6.1 General Terms

6.1.1 The State shall request Federal funds in accordance with the appropriate cut-off times shown in Exhibit I to ensure funds will 

be received and credited to a State account by the times specified in the funding techniques. Exhibit I is incorporated by reference 

herein.

6.1.2 The State shall schedule the receipt of Federal funds such that the funds are received and credited to a State account in 

accordance with the clearance patterns specified in Exhibit II - List of State Clearance Patterns. Exhibit II is incorporated by 

reference herein.

6.1.3 In instances where the receipt of funds is scheduled for a Saturday, the State shall request funds for deposit on Friday. In 

instances where the receipt of funds is scheduled for a Sunday, the State shall request funds for deposit on Monday. In instances 

where the receipt of Federal funds is scheduled for deposit on a day when the State is not open for business, the State shall request 

funds for deposit the day following the scheduled day; in instances where the receipt of Federal funds is scheduled for deposit on a 

day when the Federal Government is not open for business, the State shall request funds for deposit the day prior to the scheduled 

day.

6.1.4 Estimates and Reconciliation of Estimates:

Where estimated expenditures are used to determine the amount of the drawdown, the State will indicate in the terms of the State 

unique funding technique how the estimated amount is determined and when and how the State will reconcile the difference 

between the estimate and the State's actual expenditures.

6.1.5 Supplemental Funding:

Unless otherwise defined by program rules, Supplemental Funding is the award of additional funds to provide for an increase in 

costs due to unforeseen circumstances.

The State will comply with all Federal program agency policies and procedures for requesting supplemental grant funding.

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The State will comply with the following guidelines when requesting supplemental funding for the Medical Assistance Program 

and associated administrative payments (CFDA 93.778):

The State must submit a revised Medicaid Program Budget Report (CMS-37) to request supplemental funding. The CMS guidelines 

and instructions for completing the CMS-37 are provided in Section 2600F of the State Medicaid Manual (SMM). The CMS/CO must 

receive the revised Form CMS-37 through the Medicaid Budget Expenditure System/Children's Budget Expenditure System 

(MBES/CBES) no later than 10 calendar days before the end of the quarter for which the supplemental grant award is being 

requested.

Additional guidance on this policy is available from the respective CMS Regional Office, U.S. Department of Health & Human 

Services.

The State will comply with the following guidelines when requesting supplemental funding for TANF (CFDA 93.558), CCDF 

(CFDA 93.575), CSE (93.563), and the FC/AA (CFDA 93.658 and CFDA 93.659) programs administered by the

U.S. Department of Human Services, Administration for Children and Families (HHS/ACF):

a. Timing of the Request

A State should initiate its request for supplemental funding during a quarter as soon as it becomes aware of the fact that a shortfall 

does/will exist. For the TANF and CCDF grants, supplemental funding requests (estimates) may be submitted by a State, for 

consideration by ACF, up through and including the 15th day of the third month of the first, second or third quarter of any fiscal year. 

Since TANF and CCDF are block grant programs, all unawarded portions of the annual allotment will automatically be issued at the 

beginning of the fourth quarter. Therefore, supplemental funding requests will not be available during the fourth quarter for these 

programs. For the CSE and FC/AA programs, supplemental funding requests may be submitted by a state, for consideration by ACF, 

up through and including the 15th day of the third month of any quarter of a fiscal year.

b. Justification for the Request

The request for a supplemental funding for any of the above-mentioned programs should contain a justification clearly documenting 

the need for the additional funding authority during the current quarter. This documentation should be in the form of State accounting 

records or similar documents that will show the actual expenditures through the most recent month for which such data are available, 

as well as the State's most accurate projection of its anticipated expenditures during the remaining month(s) of the quarter. For either 

the TANF or the CCDF program, the State's justification should also include an explanation of the activities requiring the obligation 

and/or expenditure of amounts that exceed the normal quarterly grant award restrictions and why these activities could not have been 

delayed until the next quarter.

c. Form Submittal

Supplemental funding requests should be made by completing the appropriate ACF quarterly report of expenditures and estimates

applicable to the particular program for which the grant award request is being made.

d. Approval Process

Upon receipt of the state's request for additional funding authority for a quarter, the ACF Regional Office will promptly review the 

supporting documentation. If the request is properly justified, so long as ACF has adequate funding availability, the State's request 

will be expedited and supplemental funding will be issued within 5 days of ACF receiving the request. The State will be notified by 

the Regional Office when the supplemental award has been transmitted to the Payment Management System (PMS) and when it 

may initiate drawdowns against the supplemental funding.

Additional guidance on this policy is provided in the U.S. Department of Health & Human Services, Administration for Children

and Families, letter (May 19, 2004) to State Administrators from the Deputy Assistant Secretary for Administration.

6.2 Description of Funding Techniques

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6.2.1 The following are terms under which standard funding techniques shall be implemented for all transfers of funds to which the 

funding technique is applied in section 6.3.2 of this Agreement.

Funding Technique Name Description

Actual Clearance, ZBA - Same Day Payment The State shall request funds the same day it pays out funds, in accordance with the 

appropriate Federal agency cut-off time specified in Exhibit I. A Federal agency will 

deposit funds in a State account the same day as requested. The amount of the request 

shall be for the amount of funds that clear the State's account that day. This funding 

technique is interest neutral.

Average Clearance The State shall request funds such that they are deposited by ACH on the dollarweighted average day of clearance for the disbursement, in accordance with the 

clearance pattern specified in Exhibit II. The request shall be made in accordance with 

the appropriate Federal agency cut-off time specified in Exhibit I. The amount of the 

request shall be for the exact amount of that disbursement. This funding technique is 

interest neutral.

Estimated Clearance The State shall request funds such that they are deposited in a State account in 

accordance with the clearance pattern specified in Exhibit II - EC (Estimated 

Clearance). The request shall be made in accordance with the appropriate Federal 

agency cut-off time specified in Exhibit I. The amount of each request will be a 

percentage of the disbursement, according to the State's clearance pattern specified in 

Exhibit II - EC. This funding technique is interest neutral.

6.2.2 The following are terms under which funding techniques for administrative costs shall be implemented for all transfers 

of funds to which the funding technique is applied in section 6.3.2 of this Agreement.

There are currently no funding techniques listed in Section 6.2.2.

6.2.3 The following are terms under which miscellaneous funding techniques shall be implemented for all transfers of funds to 

which the funding technique is applied in section 6.3.2 of this Agreement.

Funding Technique Name Description

Capitalization Grants for State Revolving 

Funds

The State shall request funds to minimize the time between the drawdown of funds 

from Treasury and their deposit into the revolving fund. The timing of the drawdown 

of Federal funds for deposit to the revolving fund is subject to the interest provisions 

of 31 CFR Part 205, however there is an interest exemption for the interest the State 

earns once the funds are deposited into the revolving fund. The request for funds 

shall be made in accordance with the appropriate Federal agency cut-off time 

specified in Exhibit I. The amount of the request shall be for the amount of the funds 

to be used for immediate program purposes. The State will not incur an interest 

liability for interest earned on revolving fund loans. This funding technique is interest 

neutral.

6.2.4 The following are terms under which State unique funding techniques shall be implemented for all transfers of funds to which 

the funding technique is applied in section 6.3.2 of this Agreement.

Funding Technique Name Description

Actual Allocation (Health & Welfare) The State shall request funds such that they are deposited monthly by ACH after the 

cost allocation is run. This is the first day the cost is specifically identified to a 

Federal grant from the prior month. The request for funds shall be made in accordance 

with the appropriate Federal agency cut-off time specified in Exhibit I. The amount of 

the request shall equal the federally allowable indirect costs allocated for the prior 

month in accordance with the State Department of Health & Welfare's approved 

indirect cost agreement. This funding technique is interest neutral.

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Actual Allocation (Labor Agreement) The State shall request funds such that they are deposited bi-weekly by ACH on the 

average day of clearance for payroll. The request for funds shall be made in 

accordance with the appropriate Federal agency cut-off time specified in Exhibit I. 

The amount of the request shall equal the indirect costs allocated for the bi-weekly 

period in accordance with the indirect cost agreement approved by the U.S. 

Department of Labor. This funding technique is interest neutral.

Actual Allocation (Statewide Plan) The State shall request funds such that they are deposited by ACH monthly on the last 

average day of clearance for payroll during the month. The request for funds shall be 

made in accordance with the appropriate Federal agency cut-off time specified in 

Exhibit I. The amount of the request shall be 1/12 of the indirect costs allocation in 

accordance with the statewide cost allocation plan. This funding technique is interest 

neutral.

Average Clearance with Payroll The State shall request funds such that they are deposited by ACH on the dollarweighted average day of clearance for the disbursement, in accordance with the 

clearance pattern specified in Exhibit II and Payroll Clearance Pattern Methodology 

specified in Section 7.1. The request for funds shall be made in accordance with 

appropriate Federal agency cut-off time specified in Exhibit I. The amount of the 

request shall be for the exact amount of that disbursement. This funding technique is 

interest neutral.

Biweekly Actual The State will request funds biweekly based on the actual expenditures incurred 

during the biweekly period. The request shall be made in accordance with the 

appropriate Federal agency cut-off time specified in Exhibit I. The amount of each 

request shall equal the total actual expenditures posted during the biweekly period. 

The State will not apply a clearance pattern to this funding technique and agrees that 

no federal interest liability will result, providing that federal funds are available and 

deposited in accordance with the cutoff times specified in Exhibit I. This funding 

technique is interest neutral.

Composite Clearance - (Health & Welfare) The State shall request funds once a week on the accumulated dollar-weighted average 

number of days required for funds to be paid out for a series of disbursements. The 

State shall request funds for receipt on the average number of days of clearance for 

each program identified in section 6.3.2. The request of funds shall be made in 

accordance with the appropriate Federal agency cut-off time specified in Exhibit I. 

The amount of the request shall be the sum of the payments in the series of 

disbursements made Thursday through Wednesday as identified on the Federal Draw 

Report (HWJR7500). This funding technique is interest neutral.

Drawdowns on Payroll Cycle The State shall request funds such that they are deposited by ACH on the average day 

of clearance for payroll. The request for funds shall be made in accordance with the 

appropriate Federal agency cut-off time specified in Exhibit I. The amount of the 

request shall be estimated by annual administrative costs divided by the number of 

payrolls in a year. After each monthly financial report is available the next request 

shall be adjusted to reflect the difference between the estimated and actual 

administrative costs paid out for the prior month. This funding technique is interest 

neutral.

Monthly Actual - F&G The State will request funds monthly based on the actual expenditures incurred during 

the month. The request shall be made in accordance with the appropriate Federal 

agency cut-off time specified in Exhibit I. The amount of each request shall equal the 

total actual expenditures posted during the State's monthly billing cycle. The State 

will not apply a clearance pattern to this funding technique and agrees that no federal 

interest liability will result, provided that federal funds are available and deposited in 

accordance with the cutoff times specified in Exhibit I. This funding technique is 

interest neutral.

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Payroll Payment Schedule (Health & 

Welfare)

The State shall request funds such that they are deposited by ACH on the average day 

of clearance for employee payroll, in accordance with the Payroll Clearance Pattern 

Methodology specified in Section 7.1. The request for funds shall be made in 

accordance with the appropriate Federal agency cut-off time specified in Exhibit I. 

The amount of the request shall be for the exact amount of that disbursement. This 

funding technique is interest neutral.

Pre-Issuance - Grant Anticipation Revenue 

Vehicle (GARVEE) Debt Service Payments

The State will request funds two weeks in advance of the bond payment. This early 

drawdown has been approved by the Federal Highway Administration (FHWA). The 

request of funds shall be made in accordance with the appropriate Federal agency cutoff time specified in Exhibit I. The amount of the request shall be for the debt service 

payments of GARVEE bonds issued by the Idaho Housing and Finance Association. 

This funding technique is interest neutral.

Weekly Billing - ITD The State shall request funds once a week at the same time funds are requested for 

composite clearance pattern. The request for funds shall be made in accordance with 

the appropriate Federal agency cut-off time specified in Exhibit I. The amount of the 

request shall be the amount of actual costs recorded since the last request for funds as 

the components become billable. This funding technique is interest neutral.

6.3 Application of Funding Techniques to Programs

6.3.1 The State shall apply the following funding techniques when requesting Federal funds for the component cash flows of the 

programs listed in sections 4.2 and 4.3 of this Agreement.

6.3.2 Programs

Below are programs listed in Section 4.2 and Section 4.3.

10.551 Supplemental Nutrition Assistance Program

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 100

Component: Benefits

Technique: Actual Clearance, ZBA - Same Day Payment

Average Day of Clearance: 0 Days

10.553 School Breakfast Program

Recipient: Superintendent of Public Instruction

% of Funds Agency Receives: 100

Component: School Districts, Non-profit Organizations

Technique: Average Clearance

Average Day of Clearance: 3 Days

10.555 National School Lunch Program

Recipient: Superintendent of Public Instruction

% of Funds Agency Receives: 100

Component: School Districts, Non-profit Organizations

Technique: Average Clearance

Average Day of Clearance: 3 Days

10.557 Special Supplemental Nutrition Program for Women, Infants, 

and Children

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 27.38

Component: Direct Administrative Costs

Technique: Composite Clearance - (Health & Welfare)

Average Day of Clearance: 4 Days

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10.557 Special Supplemental Nutrition Program for Women, Infants, 

and Children

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 3.42

Component: Payroll

Technique: Payroll Payment Schedule (Health & Welfare)

Average Day of Clearance: 0 Days

10.557 Special Supplemental Nutrition Program for Women, Infants, 

and Children

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 67.13

Component: Benefits

Technique: Actual Clearance, ZBA - Same Day Payment

Average Day of Clearance: 0 Days

10.557 Special Supplemental Nutrition Program for Women, Infants, 

and Children

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 2.07

Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)

Average Day of Clearance: 0 Days

10.561 State Administrative Matching Grants for the Supplemental 

Nutrition Assistance Program

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 4.99

Component: Payroll

Technique: Payroll Payment Schedule (Health & Welfare)

Average Day of Clearance: 0 Days

10.561 State Administrative Matching Grants for the Supplemental 

Nutrition Assistance Program

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 13.82

Component: Direct Administrative Costs and Benefits

Technique: Composite Clearance - (Health & Welfare)

Average Day of Clearance: 4 Days

10.561 State Administrative Matching Grants for the Supplemental 

Nutrition Assistance Program

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 81.19

Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)

Average Day of Clearance: 0 Days

12.400 Military Construction, National Guard

Recipient: Division of Military

% of Funds Agency Receives: 100

Component: Construction, Design, and Development

Technique: Biweekly Actual

Average Day of Clearance: N/A

12.401 National Guard Military Operations and Maintenance (O&M) 

Projects

Recipient: Division of Military

% of Funds Agency Receives: 11

Component: Payroll - previous grant year

Technique: Biweekly Actual

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Average Day of Clearance: N/A

12.401 National Guard Military Operations and Maintenance (O&M) 

Projects

Recipient: Division of Military

% of Funds Agency Receives: 64

Component: Operating Costs - previous grant year

Technique: Biweekly Actual

Average Day of Clearance: N/A

12.401 National Guard Military Operations and Maintenance (O&M) 

Projects

Recipient: Division of Military

% of Funds Agency Receives: 15

Component: Payroll - current grant year

Technique: Biweekly Actual

Average Day of Clearance: N/A

12.401 National Guard Military Operations and Maintenance (O&M) 

Projects

Recipient: Division of Military

% of Funds Agency Receives: 10

Component: Operating costs - current grant year

Technique: Biweekly Actual

Average Day of Clearance: N/A

14.228 Community Development Block Grants/State's Program

Recipient: Department of Commerce

% of Funds Agency Receives: 11

Component: Payroll

Technique: Biweekly Actual

Average Day of Clearance: N/A

14.228 Community Development Block Grants/State's Program

Recipient: Department of Commerce

% of Funds Agency Receives: 89

Component: Direct Costs

Technique: Average Clearance

Average Day of Clearance: 0 Days

15.611 Wildlife Restoration

Recipient: Department of Fish and Game

% of Funds Agency Receives: 50

Component: Payroll

Technique: Monthly Actual - F&G

Average Day of Clearance: N/A

15.611 Wildlife Restoration

Recipient: Department of Fish and Game

% of Funds Agency Receives: 50

Component: Vendor Payments

Technique: Monthly Actual - F&G

Average Day of Clearance: N/A

16.575 Crime Victim Assistance

Recipient: Department of Health and Welfare

% of Funds Agency Receives: .22

Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)

Average Day of Clearance: 0 Days

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16.575 Crime Victim Assistance

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 99.16

Component: Direct Administrative Costs and Benefits

Technique: Composite Clearance - (Health & Welfare)

Average Day of Clearance: 4 Days

16.575 Crime Victim Assistance

Recipient: Department of Health and Welfare

% of Funds Agency Receives: .62

Component: Payroll

Technique: Payroll Payment Schedule (Health & Welfare)

Average Day of Clearance: 0 Days

17.225F Unemployment Insurance -- Federal Benefit Account and 

Administrative Costs

Recipient: Department of Labor

% of Funds Agency Receives: 4

Component: Non-Payroll Administrative Costs

Technique: Drawdowns on Payroll Cycle

Average Day of Clearance: 0 Days

17.225F Unemployment Insurance -- Federal Benefit Account and 

Administrative Costs

Recipient: Department of Labor

% of Funds Agency Receives: 11

Component: Payroll

Technique: Average Clearance

Average Day of Clearance: 0 Days

17.225F Unemployment Insurance -- Federal Benefit Account and 

Administrative Costs

Recipient: Department of Labor

% of Funds Agency Receives: 83

Component: Federal Benefits

Technique: Actual Clearance, ZBA - Same Day Payment

Average Day of Clearance: 0 Days

17.225F Unemployment Insurance -- Federal Benefit Account and 

Administrative Costs

Recipient: Department of Labor

% of Funds Agency Receives: 2

Component: Indirect Costs

Technique: Actual Allocation (Labor Agreement)

Average Day of Clearance: 0 Days

17.225S Unemployment Insurance -- State Benefit Account

Recipient: Department of Labor

% of Funds Agency Receives: 100

Component: State Benefits

Technique: Actual Clearance, ZBA - Same Day Payment

Average Day of Clearance: 0 Days

20.205 Highway Planning and Construction

Recipient: Idaho Transportation Department

% of Funds Agency Receives: 1.7

Component: Adjustments, Internal Services

Technique: Weekly Billing - ITD

Average Day of Clearance: 0 Days

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20.205 Highway Planning and Construction

Recipient: Idaho Transportation Department

% of Funds Agency Receives: 6.84

Component: Approved Indirect Cost Allocation Plan

Technique: Weekly Billing - ITD

Average Day of Clearance: 0 Days

20.205 Highway Planning and Construction

Recipient: Idaho Transportation Department

% of Funds Agency Receives: 71.51

Component: Construction, Consultant Costs

Technique: Average Clearance

Average Day of Clearance: 3 Days

20.205 Highway Planning and Construction

Recipient: Idaho Transportation Department

% of Funds Agency Receives: 3.57

Component: Payroll Costs

Technique: Average Clearance with Payroll

Average Day of Clearance: 0 Days

20.205 Highway Planning and Construction

Recipient: Idaho Transportation Department

% of Funds Agency Receives: 16.38

Component: Debt Service

Technique: Pre-Issuance - Grant Anticipation Revenue Vehicle 

(GARVEE) Debt Service Payments

Average Day of Clearance: N/A

64.015 Veterans State Nursing Home Care

Recipient: Division of Veterans Services

% of Funds Agency Receives: 100

Component: Benefits

Technique: Actual Allocation (Statewide Plan)

Average Day of Clearance: 0 Days

66.468 Capitalization Grants for Drinking Water Revolving Fund

Recipient: Department of Environmental Quality

% of Funds Agency Receives: 100

Component: Revolving Funds

Technique: Capitalization Grants for State Revolving Funds

Average Day of Clearance: 9 Days

84.010 Title I Grants to Local Educational Agencies

Recipient: Superintendent of Public Instruction

% of Funds Agency Receives: 1

Component: Payroll

Technique: Average Clearance

Average Day of Clearance: 0 Days

84.010 Title I Grants to Local Educational Agencies

Recipient: Superintendent of Public Instruction

% of Funds Agency Receives: 1

Component: Direct & Indirect Costs

Technique: Average Clearance

Average Day of Clearance: 3 Days

84.010 Title I Grants to Local Educational Agencies

Recipient: Superintendent of Public Instruction

% of Funds Agency Receives: 98

Component: School Districts

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Technique: Average Clearance

Average Day of Clearance: 3 Days

84.027 Special Education -- Grants to States

Recipient: Superintendent of Public Instruction

% of Funds Agency Receives: 1

Component: Payroll

Technique: Average Clearance

Average Day of Clearance: 0 Days

84.027 Special Education -- Grants to States

Recipient: Superintendent of Public Instruction

% of Funds Agency Receives: 2

Component: Direct & Indirect Costs

Technique: Average Clearance

Average Day of Clearance: 3 Days

84.027 Special Education -- Grants to States

Recipient: Superintendent of Public Instruction

% of Funds Agency Receives: 97

Component: School Districts

Technique: Average Clearance

Average Day of Clearance: 3 Days

84.126 Rehabilitation Services -- Vocational Rehabilitation Grants to 

States

Recipient: Commission for the Blind and Visually Impaired

% of Funds Agency Receives: 9

Component: Payroll

Technique: Average Clearance

Average Day of Clearance: 0 Days

84.126 Rehabilitation Services -- Vocational Rehabilitation Grants to 

States

Recipient: Commission for the Blind and Visually Impaired

% of Funds Agency Receives: 7

Component: Vendor payments

Technique: Average Clearance

Average Day of Clearance: 7 Days

84.126 Rehabilitation Services -- Vocational Rehabilitation Grants to 

States

Recipient: Idaho Division of Vocational Rehabilitation

% of Funds Agency Receives: 28

Component: Vendor Payments, Benefits

Technique: Biweekly Actual

Average Day of Clearance: N/A

84.126 Rehabilitation Services -- Vocational Rehabilitation Grants to 

States

Recipient: Idaho Division of Vocational Rehabilitation

% of Funds Agency Receives: 28

Component: Indirect Costs

Technique: Biweekly Actual

Average Day of Clearance: N/A

84.126 Rehabilitation Services -- Vocational Rehabilitation Grants to 

States

Recipient: Idaho Division of Vocational Rehabilitation

% of Funds Agency Receives: 28

Component: Payroll

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Technique: Biweekly Actual

Average Day of Clearance: N/A

84.367 Improving Teacher Quality State Grants

Recipient: Superintendent of Public Instruction

% of Funds Agency Receives: 97

Component: School Districts

Technique: Average Clearance

Average Day of Clearance: 3 Days

84.367 Improving Teacher Quality State Grants

Recipient: Superintendent of Public Instruction

% of Funds Agency Receives: 1

Component: Payroll

Technique: Average Clearance

Average Day of Clearance: 0 Days

84.367 Improving Teacher Quality State Grants

Recipient: Superintendent of Public Instruction

% of Funds Agency Receives: 2

Component: Direct & Indirect Costs

Technique: Average Clearance

Average Day of Clearance: 3 Days

93.558 Temporary Assistance for Needy Families

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 7.12

Component: Benefits (EBT)

Technique: Actual Clearance, ZBA - Same Day Payment

Average Day of Clearance: 0 Days

93.558 Temporary Assistance for Needy Families

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 5.77

Component: Payroll

Technique: Payroll Payment Schedule (Health & Welfare)

Average Day of Clearance: 0 Days

93.558 Temporary Assistance for Needy Families

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 40.77

Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)

Average Day of Clearance: 0 Days

93.558 Temporary Assistance for Needy Families

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 46.34

Component: Direct Administrative Costs and Benefits

Technique: Composite Clearance - (Health & Welfare)

Average Day of Clearance: 4 Days

93.563 Child Support Enforcement

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 31.21

Component: Payroll

Technique: Payroll Payment Schedule (Health & Welfare)

Average Day of Clearance: 0 Days

93.563 Child Support Enforcement

Recipient: Department of Health and Welfare

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% of Funds Agency Receives: 39.13

Component: Direct Administrative Costs

Technique: Composite Clearance - (Health & Welfare)

Average Day of Clearance: 4 Days

93.563 Child Support Enforcement

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 29.66

Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)

Average Day of Clearance: 0 Days

93.568 Low-Income Home Energy Assistance

Recipient: Department of Health and Welfare

% of Funds Agency Receives: .34

Component: Payroll

Technique: Payroll Payment Schedule (Health & Welfare)

Average Day of Clearance: 0 Days

93.568 Low-Income Home Energy Assistance

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 99.17

Component: Direct Administrative Costs and Benefits

Technique: Composite Clearance - (Health & Welfare)

Average Day of Clearance: 0 Days

93.568 Low-Income Home Energy Assistance

Recipient: Department of Health and Welfare

% of Funds Agency Receives: .49

Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)

Average Day of Clearance: 0 Days

93.575 Child Care and Development Block Grant

Recipient: Department of Health and Welfare

% of Funds Agency Receives: .89

Component: Payroll

Technique: Payroll Payment Schedule (Health & Welfare)

Average Day of Clearance: 0 Days

93.575 Child Care and Development Block Grant

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 92.25

Component: Direct Administrative Costs and Benefits

Technique: Composite Clearance - (Health & Welfare)

Average Day of Clearance: 4 Days

93.575 Child Care and Development Block Grant

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 6.86

Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)

Average Day of Clearance: 0 Days

93.596 Child Care Mandatory and Matching Funds of the Child Care 

and Development Fund

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 100

Component: Direct Administrative Costs and Benefits

Technique: Composite Clearance - (Health & Welfare)

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Average Day of Clearance: 4 Days

93.658 Foster Care -- Title IV-E

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 1.25

Component: Payroll

Technique: Payroll Payment Schedule (Health & Welfare)

Average Day of Clearance: 0 Days

93.658 Foster Care -- Title IV-E

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 58.63

Component: Direct Administrative Costs and Benefits

Technique: Composite Clearance - (Health & Welfare)

Average Day of Clearance: 4 Days

93.658 Foster Care -- Title IV-E

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 40.12

Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)

Average Day of Clearance: 0 Days

93.659 Adoption Assistance

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 20.47

Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)

Average Day of Clearance: 0 Days

93.659 Adoption Assistance

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 79.53

Component: Direct Administrative Costs and Benefits

Technique: Composite Clearance - (Health & Welfare)

Average Day of Clearance: 4 Days

93.767 Children's Health Insurance Program

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 96.32

Component: Benefits

Technique: Estimated Clearance

Average Day of Clearance: N/A

93.767 Children's Health Insurance Program

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 1.62

Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)

Average Day of Clearance: 0 Days

93.767 Children's Health Insurance Program

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 2.06

Component: Direct Administrative Costs

Technique: Composite Clearance - (Health & Welfare)

Average Day of Clearance: 4 Days

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93.778 Medical Assistance Program

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 95.47

Component: Benefits

Technique: Estimated Clearance

Average Day of Clearance: N/A

93.778 Medical Assistance Program

Recipient: Department of Health and Welfare

% of Funds Agency Receives: .76

Component: Payroll

Technique: Payroll Payment Schedule (Health & Welfare)

Average Day of Clearance: 0 Days

93.778 Medical Assistance Program

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 1.8

Component: Direct Administrative Costs

Technique: Composite Clearance - (Health & Welfare)

Average Day of Clearance: 4 Days

93.778 Medical Assistance Program

Recipient: Department of Health and Welfare

% of Funds Agency Receives: 1.97

Component: Indirect Costs

Technique: Actual Allocation (Health & Welfare)

Average Day of Clearance: 0 Days

96.001 Social Security -- Disability Insurance

Recipient: Department of Labor

% of Funds Agency Receives: 17

Component: Non-payroll Administrative Costs

Technique: Drawdowns on Payroll Cycle

Average Day of Clearance: 0 Days

96.001 Social Security -- Disability Insurance

Recipient: Department of Labor

% of Funds Agency Receives: 21

Component: Vendor Payments

Technique: Average Clearance

Average Day of Clearance: 5 Days

96.001 Social Security -- Disability Insurance

Recipient: Department of Labor

% of Funds Agency Receives: 53

Component: Payroll

Technique: Average Clearance

Average Day of Clearance: 0 Days

96.001 Social Security -- Disability Insurance

Recipient: Department of Labor

% of Funds Agency Receives: 9

Component: Indirect Costs

Technique: Actual Allocation (Labor Agreement)

Average Day of Clearance: 0 Days

6.3.3 Materiality Exemptions

Agencies exempt from coverage on the basis of materiality:

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Idaho State Board of Education

Idaho Commission for Libraries

7.0 CLEARANCE PATTERNS

7.1 The State shall develop separate clearance patterns for each of the following:

Basis for Development/Sources of Data Program Specific

Program:

10.555 National School Lunch for Children

15.611 Wildlife Restoration and Basic Hunter Education

20.205 Highway Planning & Construction

84.010 Title I Grants to Local Educational Agencies

84.027 Special Education Grants to States

84.126 Rehabilitation Services Basic Grants to States

The information necessary to create clearance patterns for these programs was extracted from the State Controller's Office STARS 

accounting system. The Controller's Office developed a program from the warrant control, warrant detail and grant files that allows the 

Division of Financial Management (DFM) to initiated jobs when needed on an individual agency basis.

The data elements included in Clear-pat are agency code, transaction T.D., warrant number, amount, CFDA # (when available), warrant 

issue date, warrant status date, warrant redemption date, fund/detail, document number/suffix, grant/phase, revenue sub-object/detail, 

expenditure sub-object/detail, vendor number, vendor name.

DFM initiates the job to extract data by agency for a three-month time period and downloads the information into its pc database 

program. The program excludes all nonfederal funds, payroll transactions, and receipts. The program includes fields for agency name, 

warrant number, amount, CFDA #, warrant issue date, warrant redemption date, warrant status date, document number, and number of 

days for warrant clearance.

The Department of Labor does not identify transactions by CDFA number; therefore, their clearance patterns are developed excluding 

all non-payroll and Unemployment Insurance Benefits transactions for the agency.

Program:

10.557 Special Supplemental Nutrition Program for Women, Infants, and Children

10.561 Administrative Matching Grants for SNAP

93.558 Temporary Assistance for Needy Families

93.563 Child Support Enforcement

93.568 Low Income Home Energy Assistance

93.575 Child Care and Development Block Grant

93.658 Foster Care - Title IV-E

93.767 State Children's Insurance Program

93.778 Medical Assistance Program

The State Department of Health and Welfare (H&W) uses an internal accounting system (FISCAL) to record accounting data to the

federal grant files and the State Controller's Office (STARS) system to issue warrants.

The H&W accounting system records the expenditures by grant and allows for identification of warrant numbers for associated 

payments. There is a software program in the FISCAL system that H&W uses when they need to determine or verify clearance patterns.

Once H&W has the redeemed warrant report from the FISCAL system, a clearance pattern is created on a FISCAL spreadsheet that 

includes the warrant issue date, warrant redemption date, number of work days for warrant clearance and the amount. Clearance 

patterns are based on three months of data.

Except for the Medical Assistance Program and SCHIP, all of the dollar-weighted average days for the above CFDA programs have 

been used to arrive at a Composite dollar-weighted average that is used in the Composite Clearance - (Health & Welfare) clearance 

pattern. The average days were four(4).

Program: 17.225 Unemployment Insurance

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The information necessary to create clearance patterns for these programs was extracted from the Department of Labor's 

Unemployment Insurance Benefit Payment System. The Data Processing Bureau developed a program to extract data from the 

VU1B.ESV.ESP960Fl file.

The data elements extracted are check number, dollar amount, date of issue and date cleared bank. The program calculates the number 

of days from issuance to clearance. Clearance patterns are based on three months of data.

Payroll Clearance Pattern Methodology The average date of clearance for payroll is 1-calendar days. Funds shall be drawn on 

Thursday to be received and available on Friday, payday.

7.2 The following shall develop the State's clearance patterns:

The Division of Financial Management, Executive Office of the Governor; Department of Health and Welfare; Department of Labor.

7.3 The sources of data the State shall use when developing its clearance patterns are as follows:

State Controller's Office STARS accounting system: State Department of Health and Welfare's internal accounting system (FISCAL); 

State Department of Labor's Unemployment Insurance Benefit Payment System.

7.4 The State shall use the following methodology when developing its clearance patterns:

When developing each clearance pattern, the State shall track at least 99% of the funds disbursed, from issuance to clearance, for a 

period of at least three months.

7.5 The State shall identify for each check or warrant (hereafter, check) in the population: (1) the date the check was released 

for payment; (2) the date the check was debited from the State's account, and, (3) the amount of the check.

7.6 The State shall use the following method to calculate the dollar-weighted average day of clearance:

To determine the number of days each check was outstanding (clearance time), the issue date shall be subtracted from the date the 

check cleared the State's account.

To determine the percentage of the disbursement paid out each day following issuance, the amount of the checks that clear the

State's account each day shall be summed and then divided by the amount of the total disbursement.

For each day following issuance, the clearance time of the checks paid out that day shall be multiplied by the percentage of the total 

disbursement those checks represent. This product is the clearance factor.

The dollar-weighted average day of clearance for the disbursement shall be determined by summing the clearance factor of each day 

following the disbursement.

7.7 The State shall adjust each clearance pattern to reflect the dollar-weighted proportion of funds paid out by EFT/Direct payroll, 

with the following exceptions:

no exceptions

The State shall also adjust each clearance pattern to reflect:

No adjustments are made to the clearance patterns

7.8 Each of the State's clearance patterns is calculated in Business days.

7.9 An authorized State official shall certify that each clearance pattern developed by the State accurately corresponds to the 

clearance activity of the programs to which it is applied. This certification shall be provided to the Fiscal Service prior to the 

effective date of the Agreement. The State shall recertify its clearance patterns at least every five years.

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7.10 The State shall follow the procedures of 31 CFR 205 if it has actual or constructive knowledge, at any time, that a clearance 

pattern does not correspond to a program's clearance activity.

8.0 INTEREST CALCULATION METHODOLOGY

8.1 General Terms

8.1.1 The State and the Secretary agree that no interest liabilities will be incurred for transfers of funds made in accordance 

with the procedures specified in section 6 of this Agreement where the following funding techniques are applied:

Actual Allocation (Health & Welfare)

Actual Allocation (Labor Agreement)

Actual Allocation (Statewide Plan)

Actual Clearance, ZBA - Same Day Payment

Average Clearance

Average Clearance with Payroll

Biweekly Actual

Capitalization Grants for State Revolving Funds

Composite Clearance - (Health & Welfare)

Drawdowns on Payroll Cycle

Estimated Clearance

Monthly Actual - F&G

Payroll Payment Schedule (Health & Welfare)

Pre-Issuance - Grant Anticipation Revenue Vehicle (GARVEE) Debt Service Payments

Weekly Billing - ITD

8.1.2 The State shall maintain information on disbursements and receipts of funds to verify the implementation of any funding 

technique and document interest liabilities.

For each disbursement, the State shall be able to identify:

(1) amount of the issuance

(2) date of issuance

(3) date Federal funds are received and credited to a State account

(4) amount of Federal funds received

(5) date funds were requested

8.2 Federal Interest Liabilities

8.2.1 A Federal interest liability shall accrue from the day the State pays out its own funds for program purposes to the day Federal 

funds are credited to a State account. With regard to funds transferred out of the Federal Highway Trust Fund, if a State does not bill 

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at least weekly for current project costs, the Federal interest liability shall not accrue prior to the day the State submits a request for 

funds.

8.2.2 The State shall use the following method to calculate Federal interest liabilities:

Actual Activity:

For all transactions where the State pays out its own funds for program purposes prior to receiving Federal funds, the State shall track 

each payment from the date it is paid out of a State account to the date Federal funds are subsequently credited to a State account to 

cover that outlay. The Federal interest liability on each payment shall be based on the difference in whole days between the two events. 

With Federal-State matching programs, interest shall be calculated on the Federal percentage of the disbursement.

8.3 The Unemployment Trust Fund

8.3.1 The State shall use the following method to calculate State interest liabilities on funds withdrawn from the several accounts 

in the Unemployment Trust Fund:

Federal and State Funds are Not Interest Neutral:

The State shall use the following methodology to calculate State interest liabilities on funds withdrawn from the several accounts in the 

UTF under the Unemployment Insurance program.

Based on statements provided by its financial institution, or other appropriate source, the State shall determine the actual interest 

earnings and the related banking costs attributable to funds withdrawn from its account in the UTF.

At the end of the State's fiscal year, the State shall calculate the percentage of its total unemployment compensation expenditures for (1) 

funds withdrawn from the State account in the UTF, or the State %, and (2) funds withdrawn from the Federal Employees 

Compensation Account (FECA) and the Extended Unemployment Compensation Account (EUCA) and any other accounts of Federal 

funds in the UTF, or the Federal %.

The State shall calculate the actual interest earnings and the related banking costs attributable to funds withdrawn from the State 

account in the UTF by multiplying the State % by the amount of the actual interest earnings and the related banking costs of the account 

as a whole. The State's liability for interest on funds withdrawn from its account in the UTF shall consist of the actual interest earnings 

attributable to such funds less the related banking costs attributed to such funds.

The State shall determine the average daily cash balance of its unemployment compensation benefit payment account for its fiscal year. 

The State shall calculate the average daily cash balance of Federal funds by multiplying the Federal % by the average daily cash balance 

of the benefit payment account on the whole. The State's liability for interest on funds withdrawn from the FECA and EUCA (and any 

other benefit accounts of Federal funds in the UTF from which the State draws funds) shall be the average daily cash balance of Federal 

funds multiplied by the annualized rate equal to the average equivalent yields of 13-week Treasury bills auctioned during the State's 

fiscal year.

8.4 Refund Liabilities

8.4.1 The State shall be liable for interest on refunds from the date the refund is credited to a State account until the date the refund 

is debited from the State account for program purposes. The State shall apply a $50,000 refund transaction threshold below which 

the State shall not incur or calculate interest liabilities on refunds. A transaction is defined as a single deposit.

8.4.2 For each refund, the State shall maintain information identifying:

(1) date a refund is credited to a State account

(2) date of the subsequent deposit of Federal funds against which the refund is offset

(3) amount of the refund

8.4.3 The State shall use the following methodology to calculate interest liabilities on refunds:

Refunds Deposited to Interest Neutral Programs:

With programs to which applicable interest neutral funding techniques are applied, the State interest liability shall be based on the 

difference in whole days between the date the refund is deposited in a State account and the date the refund is offset against a 

subsequent deposit of Federal funds.

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8.5 Exemptions

8.5.1 Where more than one State agency is a recipient of Federal funds under a program, a particular State agency's funding may be 

excluded from interest calculation procedures if the State agency receives an amount of funds less than 5

% of the State's threshold for major Federal assistance programs. Notwithstanding this potential exemption, however, in no case 

shall less than 90% of a program's total funding be subject to interest calculation procedures.

Proration of calculations: If less than total program funding is subject to interest calculation procedures, the resulting interest 

liability calculations shall be prorated to 100% of program funding.

8.6 State Interest Liabilities

8.6.1 The State shall be liable for interest on Federal funds from the date Federal funds are credited to a State account until the

date those funds are paid out for program purposes.

8.6.2 The State shall use the following method to calculate State interest liabilities on Federal funds:

8.6.2.1 Measuring Time Funds Are Held

Deposit to Clearance:

To determine the total time Federal funds are held, the State shall measure the time between the date Federal funds are received and 

credit to a State's account and the date those funds are debited from the State's account.

8.6.2.2 Source of Data

Data is collected for actual dates of receipts compared to requested for dates.

8.6.2.3 Standards Applied

Statistical Sampling (Pre-Issuance):

To measure the time Federal funds are held in a State account prior to being disbursed, the State shall use statistical sampling. The 

sample shall be randomly selected, and shall be of sufficient size to ensure, at a minimum, a 95% confidence interval no wider than ą 

0.3 dollar-weighted days about the estimated mean.

For each check in the sample population, the State shall:

1 subtract the deposit date from the issuance date

2 multiply the difference of step 1 by the check amount

3 divide the product of step 2 by the total amount of funds drawn in the sample to determine the dollar-weighted pre-issuance time for 

that check

The State shall then sum the dollar-weighted pre-issuance time for each check to arrive at the total dollar-weighted average pre-issuance 

time to be used for calculating State interest liabilities.

8.6.2.4 Calculation Procedure

Average Daily Balance:

I = ADB x R, where

I = State's total interest liability

ADB = Average Daily Balance of cash in a program's account, measured from deposit to clearance

R = Annualized rate equal to the average equivalent yields of 13-week Treasury bills auctioned during a State's fiscal year

9.0 REVERSE FLOW PROGRAMS

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The State is not required to cover any reverse flow programs under the terms of this Agreement because the State does not 

participate in the program.

10.0 INTEREST CALCULATION COSTS

10.1 As set forth in 31 CFR 205.27, interest calculation costs are defined as those costs necessary for the actual calculation of 

interest, including the cost of developing and maintaining clearance patterns in support of the interest calculations. Interest 

calculation costs do not include expenses for normal disbursing services, such as processing of checks or maintaining records for 

accounting and reconciliation of cash balances, or expenses for upgrading or modernizing accounting systems. Interest 

calculation costs in excess of $50,000 in any year are not eligible for reimbursement, unless the State provides justification with 

the annual report.

10.2 The State expects to incur the following types of interest calculation costs:

The State may incur personnel and operating costs to retrieve data and calculate interest on programs included in the annual treasury 

state agreement.

10.3 The State shall submit all claims for reimbursement of interest calculation costs with its Annual Report in accordance with 31 

CFR 205.

11.0 NON-COMPLIANCE

11.1 The provisions of 31 CFR Part 205.29 and 31 CFR Part 205.30 shall apply in cases of non-compliance with the terms of 

this Agreement.

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12.0 AUTHORIZED SIGNATURES

David Fulkerson

DFM Deputy Administrator/State Financial Officer

Signature: Date Signed:

Date Submitted 6/15/2021

Sandra R. Paylor

Acting Assistant Commissioner

Revenue Collections Management

Bureau of the Fiscal Service

U.S. Department of the Treasury

Signature: Date Signed:

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6/22/2021

6/28/2021
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Exhibit I - Funds Request and Receipt Times Schedule

State of Idaho

Federal Agency Payment Type Request Cut-Off Time Receipt Window

Agriculture-FNS ACH 11:59 PM 1 day

Agriculture-FNS Fedwire 5:45 PM 0 day

Agriculture-FS ACH 3:00 PM 1 day

Air National Guard ACH 12:00 PM 15 days

Army National Guard ACH 12:00 PM 15 days

Commerce-NOAA ACH 2:00 PM 1 day

Dept of Homeland Security (FEMA) Fedwire 2:00 PM 2 days

Dept of Homeland Security (ODP) ACH 2:00 PM 2 days

Dept of Homeland Security (ODP) Fedwire 2:00 PM 2 days

EPA ACH 2:00 PM 2 days

EPA Fedwire 2:00 PM 0 day

Education ACH 3:00 PM 1 day

Education Fedwire 2:00 PM 0 day

Energy ACH 4:00 PM 1 day

Energy Fedwire 3:00 PM 0 day

HHS ACH 5:00 PM 1 day

HHS Fedwire 3:00 PM 0 day

HUD ACH 5:30 PM 2 days

HUD Fedwire 3:00 PM 0 day

Interior-FWS ACH 11:59 PM 1 day

Interior-FWS Fedwire 5:45 PM 0 day

Interior-OSM ACH 3:00 PM 1 day

Interior-OSM Fedwire 1:00 PM 0 day

Justice ACH 11:00 PM 6 days

Justice Fedwire 2:00 PM 2 days

Labor-Non-UTF ACH 3:00 PM 1 day

Labor-UTF ACH 3:00 PM 1 day

Labor-UTF Fedwire 3:00 PM 0 day

National Science Foundation (NSF) ACH 8:00 PM 1 day

National Science Foundation (NSF) Fedwire 5:45 PM 0 day

Social Security Administration ACH 11:59 PM 1 day

Social Security Administration Fedwire 5:45 PM 0 day

Transportation (FAA) ACH 2:00 PM 1 day

Transportation (FHWA) ACH 12:00 PM 3 days

Transportation (FHWA) Fedwire 12:00 PM 0 day

Transportation (FTA) ACH 2:00 PM 1 day

Veterans Administration ACH 12:00 PM 3 days

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Exhibit II - State of Idaho

LIST OF STATE CLEARANCE TIMES

(Rounded Dollar-Weighted Average Day of Clearance)

Clearance Times Where the Timing of A Draw Down Is Based on A Clearance Pattern

CFDA Program Name Recipient % Component Technique Rounded 

days

10.551 Supplemental 

Nutrition 

Assistance 

Program

Department of 

Health and 

Welfare

100.0 Benefits Actual Clearance, 

ZBA - Same Day 

Payment

0 Days

10.553 School Breakfast 

Program

Superintendent of 

Public Instruction

100.0 School Districts, 

Non-profit 

Organizations

Average Clearance 3 Days

10.555 National School 

Lunch Program

Superintendent of 

Public Instruction

100.0 School Districts, 

Non-profit 

Organizations

Average Clearance 3 Days

10.557 Special 

Supplemental 

Nutrition Program 

for Women, 

Infants, and 

Children

Department of 

Health and 

Welfare

27.38 Direct Administrative 

Costs

Composite 

Clearance - (Health 

& Welfare)

4 Days

Special 

Supplemental 

Nutrition Program 

for Women, 

Infants, and 

Children

Department of 

Health and 

Welfare

3.42 Payroll Payroll Payment 

Schedule (Health & 

Welfare)

0 Days

Special 

Supplemental 

Nutrition Program 

for Women, 

Infants, and 

Children

Department of 

Health and 

Welfare

67.13 Benefits Actual Clearance, 

ZBA - Same Day 

Payment

0 Days

Special 

Supplemental 

Nutrition Program 

for Women, 

Infants, and 

Children

Department of 

Health and 

Welfare

2.07 Indirect Costs Actual Allocation 

(Health & Welfare)

0 Days

10.561 State 

Administrative 

Matching Grants 

for the 

Supplemental 

Nutrition 

Assistance 

Program

Department of 

Health and 

Welfare

4.99 Payroll Payroll Payment 

Schedule (Health & 

Welfare)

0 Days

State 

Administrative 

Matching Grants 

for the 

Supplemental 

Nutrition 

Assistance 

Program

Department of 

Health and 

Welfare

13.82 Direct Administrative 

Costs and Benefits

Composite 

Clearance - (Health 

& Welfare)

4 Days

State 

Administrative 

Matching Grants 

for the 

Supplemental 

Department of 

Health and 

Welfare

81.19 Indirect Costs Actual Allocation 

(Health & Welfare)

0 Days

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Nutrition 

Assistance 

Program

12.400 Military 

Construction, 

National Guard

Division of 

Military

100.0 Construction, Design, 

and Development

Biweekly Actual N/A

12.401 National Guard 

Military 

Operations and 

Maintenance 

(O&M) Projects

Division of 

Military

11.0 Payroll - previous 

grant year

Biweekly Actual N/A

National Guard 

Military 

Operations and 

Maintenance 

(O&M) Projects

Division of 

Military

64.0 Operating Costs -

previous grant year

Biweekly Actual N/A

National Guard 

Military 

Operations and 

Maintenance 

(O&M) Projects

Division of 

Military

15.0 Payroll - current 

grant year

Biweekly Actual N/A

National Guard 

Military 

Operations and 

Maintenance 

(O&M) Projects

Division of 

Military

10.0 Operating costs -

current grant year

Biweekly Actual N/A

14.228 Community 

Development 

Block 

Grants/State's 

Program

Department of 

Commerce

11.0 Payroll Biweekly Actual N/A

Community 

Development 

Block 

Grants/State's 

Program

Department of 

Commerce

89.0 Direct Costs Average Clearance 0 Days

15.611 Wildlife 

Restoration

Department of 

Fish and Game

50.0 Payroll Monthly Actual -

F&G

N/A

Wildlife 

Restoration

Department of 

Fish and Game

50.0 Vendor Payments Monthly Actual -

F&G

N/A

16.575 Crime Victim 

Assistance

Department of 

Health and 

Welfare

0.22 Indirect Costs Actual Allocation 

(Health & Welfare)

0 Days

Crime Victim 

Assistance

Department of 

Health and 

Welfare

99.16 Direct Administrative 

Costs and Benefits

Composite 

Clearance - (Health 

& Welfare)

4 Days

Crime Victim 

Assistance

Department of 

Health and 

Welfare

0.62 Payroll Payroll Payment 

Schedule (Health & 

Welfare)

0 Days

17.225 F

Unemployment 

Insurance --

Federal Benefit 

Account and 

Administrative 

Costs

Department of 

Labor

4.0 Non-Payroll 

Administrative Costs

Drawdowns on 

Payroll Cycle

0 Days

Unemployment 

Insurance --

Federal Benefit 

Account and 

Administrative 

Costs

Department of 

Labor

11.0 Payroll Average Clearance 0 Days

Unemployment 

Insurance --

Federal Benefit 

Department of 

Labor

83.0 Federal Benefits Actual Clearance, 

ZBA - Same Day 

Payment

0 Days

DocuSign Envelope ID: 5321A0BF-3E55-4D56-BDA1-3F83C49FCB3B
Page 28 of 34

Account and 

Administrative 

Costs

Unemployment 

Insurance --

Federal Benefit 

Account and 

Administrative 

Costs

Department of 

Labor

2.0 Indirect Costs Actual Allocation 

(Labor Agreement)

0 Days

17.225

S

Unemployment 

Insurance -- State 

Benefit Account

Department of 

Labor

100.0 State Benefits Actual Clearance, 

ZBA - Same Day 

Payment

0 Days

20.205 Highway Planning 

and Construction

Idaho 

Transportation 

Department

1.7 Adjustments, Internal 

Services

Weekly Billing -

ITD

0 Days

Highway Planning 

and Construction

Idaho 

Transportation 

Department

6.84 Approved Indirect 

Cost Allocation Plan

Weekly Billing -

ITD

0 Days

Highway Planning 

and Construction

Idaho 

Transportation 

Department

71.51 Construction, 

Consultant Costs

Average Clearance 3 Days

Highway Planning 

and Construction

Idaho 

Transportation 

Department

3.57 Payroll Costs Average Clearance 

with Payroll

0 Days

Highway Planning 

and Construction

Idaho 

Transportation 

Department

16.38 Debt Service Pre-Issuance - Grant 

Anticipation 

Revenue Vehicle 

(GARVEE) Debt 

Service Payments

N/A

64.015 Veterans State 

Nursing Home 

Care

Division of 

Veterans Services

100.0 Benefits Actual Allocation 

(Statewide Plan)

0 Days

66.468 Capitalization 

Grants for 

Drinking Water 

Revolving Fund

Department of 

Environmental 

Quality

100.0 Revolving Funds Capitalization 

Grants for State 

Revolving Funds

9 Days

84.010 Title I Grants to 

Local Educational 

Agencies

Superintendent of 

Public Instruction

1.0 Payroll Average Clearance 0 Days

Title I Grants to 

Local Educational 

Agencies

Superintendent of 

Public Instruction

1.0 Direct & Indirect 

Costs

Average Clearance 3 Days

Title I Grants to 

Local Educational 

Agencies

Superintendent of 

Public Instruction

98.0 School Districts Average Clearance 3 Days

84.027 Special Education 

-- Grants to States

Superintendent of 

Public Instruction

1.0 Payroll Average Clearance 0 Days

Special Education 

-- Grants to States

Superintendent of 

Public Instruction

2.0 Direct & Indirect 

Costs

Average Clearance 3 Days

Special Education 

-- Grants to States

Superintendent of 

Public Instruction

97.0 School Districts Average Clearance 3 Days

84.126 Rehabilitation 

Services --

Vocational 

Rehabilitation 

Grants to States

Commission for 

the Blind and 

Visually Impaired

9.0 Payroll Average Clearance 0 Days

Rehabilitation 

Services --

Vocational 

Rehabilitation 

Grants to States

Commission for 

the Blind and 

Visually Impaired

7.0 Vendor payments Average Clearance 7 Days

DocuSign Envelope ID: 5321A0BF-3E55-4D56-BDA1-3F83C49FCB3B
Page 29 of 34

Rehabilitation 

Services --

Vocational 

Rehabilitation 

Grants to States

Idaho Division of 

Vocational 

Rehabilitation

28.0 Vendor Payments, 

Benefits

Biweekly Actual N/A

Rehabilitation 

Services --

Vocational 

Rehabilitation 

Grants to States

Idaho Division of 

Vocational 

Rehabilitation

28.0 Indirect Costs Biweekly Actual N/A

Rehabilitation 

Services --

Vocational 

Rehabilitation 

Grants to States

Idaho Division of 

Vocational 

Rehabilitation

28.0 Payroll Biweekly Actual N/A

84.367 Improving 

Teacher Quality 

State Grants

Superintendent of 

Public Instruction

97.0 School Districts Average Clearance 3 Days

Improving 

Teacher Quality 

State Grants

Superintendent of 

Public Instruction

1.0 Payroll Average Clearance 0 Days

Improving 

Teacher Quality 

State Grants

Superintendent of 

Public Instruction

2.0 Direct & Indirect 

Costs

Average Clearance 3 Days

93.558 Temporary 

Assistance for 

Needy Families

Department of 

Health and 

Welfare

7.12 Benefits (EBT) Actual Clearance, 

ZBA - Same Day 

Payment

0 Days

Temporary 

Assistance for 

Needy Families

Department of 

Health and 

Welfare

5.77 Payroll Payroll Payment 

Schedule (Health & 

Welfare)

0 Days

Temporary 

Assistance for 

Needy Families

Department of 

Health and 

Welfare

40.77 Indirect Costs Actual Allocation 

(Health & Welfare)

0 Days

Temporary 

Assistance for 

Needy Families

Department of 

Health and 

Welfare

46.34 Direct Administrative 

Costs and Benefits

Composite 

Clearance - (Health 

& Welfare)

4 Days

93.563 Child Support 

Enforcement

Department of 

Health and 

Welfare

31.21 Payroll Payroll Payment 

Schedule (Health & 

Welfare)

0 Days

Child Support 

Enforcement

Department of 

Health and 

Welfare

39.13 Direct Administrative 

Costs

Composite 

Clearance - (Health 

& Welfare)

4 Days

Child Support 

Enforcement

Department of 

Health and 

Welfare

29.66 Indirect Costs Actual Allocation 

(Health & Welfare)

0 Days

93.568 Low

-Income 

Home Energy 

Assistance

Department of 

Health and 

Welfare

0.34 Payroll Payroll Payment 

Schedule (Health & 

Welfare)

0 Days

Low-Income 

Home Energy 

Assistance

Department of 

Health and 

Welfare

99.17 Direct Administrative 

Costs and Benefits

Composite 

Clearance - (Health 

& Welfare)

0 Days

Low-Income 

Home Energy 

Assistance

Department of 

Health and 

Welfare

0.49 Indirect Costs Actual Allocation 

(Health & Welfare)

0 Days

93.575 Child Care and 

Development 

Block Grant

Department of 

Health and 

Welfare

0.89 Payroll Payroll Payment 

Schedule (Health & 

Welfare)

0 Days

Child Care and 

Development 

Block Grant

Department of 

Health and 

Welfare

92.25 Direct Administrative 

Costs and Benefits

Composite 

Clearance - (Health 

& Welfare)

4 Days

DocuSign Envelope ID: 5321A0BF-3E55-4D56-BDA1-3F83C49FCB3B
Page 30 of 34

Child Care and 

Development 

Block Grant

Department of 

Health and 

Welfare

6.86 Indirect Costs Actual Allocation 

(Health & Welfare)

0 Days

93.596 Child Care 

Mandatory and 

Matching Funds 

of the Child Care 

and Development 

Fund

Department of 

Health and 

Welfare

100.0 Direct Administrative 

Costs and Benefits

Composite 

Clearance - (Health 

& Welfare)

4 Days

93.658 Foster Care --

Title IV-E

Department of 

Health and 

Welfare

1.25 Payroll Payroll Payment 

Schedule (Health & 

Welfare)

0 Days

Foster Care --

Title IV-E

Department of 

Health and 

Welfare

58.63 Direct Administrative 

Costs and Benefits

Composite 

Clearance - (Health 

& Welfare)

4 Days

Foster Care --

Title IV-E

Department of 

Health and 

Welfare

40.12 Indirect Costs Actual Allocation 

(Health & Welfare)

0 Days

93.659 Adoption 

Assistance

Department of 

Health and 

Welfare

20.47 Indirect Costs Actual Allocation 

(Health & Welfare)

0 Days

Adoption 

Assistance

Department of 

Health and 

Welfare

79.53 Direct Administrative 

Costs and Benefits

Composite 

Clearance - (Health 

& Welfare)

4 Days

93.767 Children's Health 

Insurance 

Program

Department of 

Health and 

Welfare

96.32 Benefits Estimated Clearance N/A

Children's Health 

Insurance 

Program

Department of 

Health and 

Welfare

1.62 Indirect Costs Actual Allocation 

(Health & Welfare)

0 Days

Children's Health 

Insurance 

Program

Department of 

Health and 

Welfare

2.06 Direct Administrative 

Costs

Composite 

Clearance - (Health 

& Welfare)

4 Days

93.778 Medical 

Assistance 

Program

Department of 

Health and 

Welfare

95.47 Benefits Estimated Clearance N/A

Medical 

Assistance 

Program

Department of

Health and 

Welfare

0.76 Payroll Payroll Payment 

Schedule (Health & 

Welfare)

0 Days

Medical 

Assistance 

Program

Department of 

Health and 

Welfare

1.8 Direct Administrative 

Costs

Composite 

Clearance - (Health 

& Welfare)

4 Days

Medical 

Assistance 

Program

Department of 

Health and 

Welfare

1.97 Indirect Costs Actual Allocation 

(Health & Welfare)

0 Days

96.001 Social Security --

Disability 

Insurance

Department of 

Labor

17.0 Non-payroll 

Administrative Costs

Drawdowns on 

Payroll Cycle

0 Days

Social Security --

Disability 

Insurance

Department of 

Labor

21.0 Vendor Payments Average Clearance 5 Days

Social Security --

Disability 

Insurance

Department of 

Labor

53.0 Payroll Average Clearance 0 Days

Social Security --

Disability 

Insurance

Department of 

Labor

9.0 Indirect Costs Actual Allocation 

(Labor Agreement)

0 Days

DocuSign Envelope ID: 5321A0BF-3E55-4D56-BDA1-3F83C49FCB3B
Page 31 of 34

Certification

I hereby certify that an authorized State official has certified at least every five years that the "Rounded Days of Clearance" listed 

in Exhibit 2 of this Treasury-State Agreement:

1. Have been prepared in accordance with the standards provided in 31 CFR 205.20;

2. Accurately represent the flow of Federal funds under the Federal assistance programs to which they apply;

3. Reflect seasonal or other periodic variations in the clearance activities; and,

4. Are auditable.

Date: 

Printed Name: 

Certifying Signature: 

Title: 

DocuSign Envelope ID: 5321A0BF-3E55-4D56-BDA1-3F83C49FCB3B

DFM Deputy Administrator/State Financial Officer

6/22/2021

David Fulkerson
Page 32 of 34

Cash Management Improvement Act - 2020 Treasury State Agreement

State of Idaho

Exhibit II Estimated Clearance

Effective 07/01/2021 until 06/30/2022

93.767 Children's Health Insurance Program

Day % Cleared

Day 1 0.0

Day 2 93.54

Day 3 0.1

Day 4 1.66

Day 5 1.6

Day 6 0.91

Day 7 0.54

Day 8 0.43

Day 9 0.25

Day 10 0.97

Day 11 0.0

Day 12 0.0

Day 13 0.0

Day 14 0.0

Day 15 0.0

Day 16 0.0

Day 17 0.0

Day 18 0.0

Day 19 0.0

Day 20 0.0

Day 21 0.0

Day 22 0.0

Day 23 0.0

Day 24 0.0

Day 25 0.0

Day 26 0.0

Day 27 0.0

Day 28 0.0

Day 29 0.0

Day 30 0.0

Day 31 0.0

Total 100.0

DocuSign Envelope ID: 5321A0BF-3E55-4D56-BDA1-3F83C49FCB3B
Page 33 of 34

93.778 Medical Assistance Program

Day % Cleared

Day 1 0.0

Day 2 93.54

Day 3 0.1

Day 4 1.66

Day 5 1.6

Day 6 0.91

Day 7 0.54

Day 8 0.43

Day 9 0.25

Day 10 0.97

Day 11 0.0

Day 12 0.0

Day 13 0.0

Day 14 0.0

Day 15 0.0

Day 16 0.0

Day 17 0.0

Day 18 0.0

Day 19 0.0

Day 20 0.0

Day 21 0.0

Day 22 0.0

Day 23 0.0

Day 24 0.0

Day 25 0.0

Day 26 0.0

Day 27 0.0

Day 28 0.0

Day 29 0.0

Day 30 0.0

Day 31 0.0

Total 100.0

Certification

I hereby certify that the % Cleared listed in Exhibit II Estimated Clearance of this Treasury State Agreement:

1. Has been prepared in accordance with the standards provided in 31 CFR 205.20;

2. Accurately represents the flow of federal funds under the federal assistance programs to which they apply;

3. Reflects seasonal or other periodic variations in the clearance activities;

DocuSign Envelope ID: 5321A0BF-3E55-4D56-BDA1-3F83C49FCB3B
Page 34 of 34

4. Is auditable; and,

5. Has been certified as accurate by an authorized State Official.

Date: 

Printed Name: 

Certifying Signature: 

Title: 

DocuSign Envelope ID: 5321A0BF-3E55-4D56-BDA1-3F83C49FCB3B

David Fulkerson

DFM Deputy Administrator/State Financial Officer

6/22/2021